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fiscal

January 1, 2019
Published by EPICENTER on January 1, 2019
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Commission Consulting on Move to Qualified Majority Voting (QMV) on Taxation

On 20th December, the European Commission launched a (relatively brief) consultation on moving from unanimity to qualified majority voting (QMV) in the Council on certain tax issues. The public consultation closes on the 17th January, with “indicative planning” to be carried out this quarter.
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December 1, 2018
Published by IEM on December 1, 2018
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Credit Day: Improving Appetite for Fiscal Responsibility

13 December marks Credit Day across the European Union. This is the day when, on average, European countries’ central governments exhaust their annual tax revenue and start relying on borrowed money to fulfil their functions – 18 days before the end of the year. According to a study by the Institut Économique Molinari, this is 7 days later than last year, which is a substantial improvement.
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July 1, 2018
Published by EPICENTER on July 1, 2018
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The Impact of the Energy Taxation Directive

Instead of comprehensive re-examination of the Energy Taxation Directive, the European Commission is examining whether ETD should continue the exemptions and lower tariffs for specific products.
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January 1, 2018
Published by EPICENTER on January 1, 2018
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How the Municipal VAT Exemptions Promote Tax Increases in the EU

As a general rule, local governments are exempt from VAT in the EU. Thus, VAT is not payable on the tax-financed consumption of municipalities and other local governments, at least when the services are produced in-house.
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January 1, 2018
Published by EPICENTER on January 1, 2018
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Is Neoliberalism to Blame for Orbàn and Le Pen?

Populism is on the rise, especially in Europe. Determining the causes is of crucial political importance. Some claim that “neoliberal” policies such as deregulation and free trade have contributed to the populist tide.
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